Including tax management in supply chain planning is a profitable differentiating factor, especially in Brazil, where each State exhibits its own tax policy. Some studies have been conducted taking into account the tax issues in the logistics network design, however this thesis takes into account the tax incentives offered by some Brazilian states to attract business. To assess the impact of tax incentives in the distribution network design, it proposed a model for locating distribution centers based on Mixed Integer Linear Programming (MILP) that includes parameters and factors related to the restrictions and opportunities created by Brazilian tax policies. The model is applied to a Brazilian company that sells chemical products. This company is installed in a location away from the end point of delivery of the products due to insertion into a tax incentive program, without adopting any location model for evaluating the strategy. The goal is to determine the actual advantages of a reduction in tax rates offset an increase in logistics transportation costs. The solution determined whether the construction of a new distribution center is beneficial, if the results generated by the model had lower total costs for the new network design compared to the current network.